Українська   Русский
DonNTU   Masters' portal

Abstract

Introduction

Financial resources are formed at the expense of own and equivalent funds, the mobilization of resources in the financial market and the flow of funds from the financial and banking system in the order of redistribution. When the authorized capital is formed, then the initial formation of the financial resources of the enterprise takes place. Sources of this fund are: share capital, shares of members of the organization, industry financial resources, long-term loans, etc. The value of the statutory fund shows the amount of cash that is invested in the production process.

1. Theme urgency

At present, the rational use of financial resources and their effective management in modern economic conditions is becoming an obvious and important aspect of the company's activity. The effectiveness of an enterprise’s activity depends almost entirely on the proper allocation of financial resources, also on the level of analysis of their condition, their assessment and the ability of financial management to quickly and flexibly respond to market changes, that is, to form an enterprise’s financial management system. The more financial resources are created in the process of social production, the more effective it is.

2. The purpose and objectives of the study, the planned results

The goal is to explore the theoretical aspects of the formation of financial resources of the enterprise, to develop methodological measures to improve the system of financial management of the enterprise.

Tasks of master's work:

– to study the concepts of financial resources of the enterprise;

– to study the principles of financial management;

– to consider the sources of formation and functions of the financial resources of the object under study;

– develop methodological proposals for improving the system of formation of financial resources of the enterprise.

Research methods: a comparative analysis of indicators, analysis and synthesis of financial indicators, a synthesis of the information received.

Conclusion

One of the important types of financial management, which is associated with all the main directions of financial activity of the enterprise, is the management of financial resources. In our time, the interpretation of thought in this matter is still far from perfect. The complex of issues that is associated with ensuring the effective formation and use of financial resources of an enterprise requires a fairly serious knowledge of the theory and practically in making management decisions to ensure the development of the enterprise, optimize the sources of their attraction and distribution in the most efficient areas of economic activity. Management of financial resources of an enterprise is a system of principles and methods for developing and implementing management decisions related to ensuring their effective formation, distribution and use in the course of economic activity.

This master's work is not completed yet. Final completion: June 2019. The full text of the work and materials on the topic can be obtained from the author or his head after this date.

References

  1. Бланк И.А. Основы финансового менеджмента. – 2-е изд., перераб. и доп. – Киев: Ника-Центр, Эльга, 2004. – 1248 с.
  2. Бланк, И. А. Антикризисное финансовое управление предприятием / И.А. Бланк. – М.: Ника-Центр, Эльга, 2014. – 672 c
  3. Воробцов Ю.Н. Методические принципы оценки результативности функционирования финансового капитала // Экономика и Управление.– 2000.– № 5.– с. 13 – 14.
  4. Гиляровская, Л.Т. Бухгалтерский учет финансовых резервов предприятия / Л.Т. Гиляровская, Л.А. Мельникова. – М.: СПб: Питер, 2016. – 192 c.
  5. Кандрашина, Е. А. Финансовый менеджмент: учебник для студентов бакалавриата ВПО, обучающихся по направлению подготовки «Менеджмент» / Е. А. Кандрашина. – Москва : Дашков и К, 2013. – 220 с.
  6. Когденко, В. Г. Краткосрочная и долгосрочная финансовая политика : учеб. пособие для вузов / В. Г. Когденко, М. В. Мельник, И. Л. Быковников. – М. : ЮНИТИ-ДАНА, 2012. – 471 с.
  7. Савицкая, Г. В. Анализ финансового состояния предприятия / Г.В. Савицкая. – М.: Издательство Гревцова, 2014. – 200 c.
  8. Смирнов А. Л. Распределение прибыли и дохода как управленческие механизмы финансового менеджмента / А. Л. Смирнов / / Сборник научных статей докторантов, аспирантов и соискателей . . – Чебоксары, 2007. – Вып.5 . – С. 729–733.
  9. Селезнева Н. Н. Финансовый анализ. Управление финансами : учебное пособие / Н. Н. Селезнева, А. Ф. Ионова . – 2-е изд., перераб. и доп . – М. : ЮНИТИ-ДАНА , 2007. – 639 с.
  10. Чечевицина Л.Н., Чусов И.Н. Анализ финансово-хозяйственной деятельности: Учебник – М.: Финансы и статистика, 2002 – 352с.